Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

It was appellant who had approached the Departmental authorities ...


Appellant Exceeds Rs. 1.5 Crore Turnover, Seeks Excise Registration; Extended Limitation Period Not Applicable Per Notification No. 8/2003-CE.

November 26, 2014

Case Laws     Central Excise     AT

It was appellant who had approached the Departmental authorities for granting of Central Excise registration on crossing the threshold limit of ₹ 1.5 crores turnover as is envisaged in Notification No.8/2003-CE - Extended period of limitation cannot be imposed - AT

View Source

 


 

You may also like:

  1. The GoI through DPIIT has revised eligibility criteria for Industrial Entrepreneurs Memorandum (IEM) acknowledgment, increasing investment thresholds for large-scale...

  2. Penalty u/s 271B - no tax audit conducted u/s 44AB - bonafide belief - When Gross profit is more than Rs.4 crores, it means the Gross Receipts were definitely more than...

  3. Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Appellate Tribunal found that the appellant's gross receipts, when considering certain fee receipts...

  4. The assessee, a domestic company, contested the tax rate applied by the authorities for the assessment year 2018-19. The Finance Act, 2017 introduced a concessional tax...

  5. This legal summary concerns the maintainability of a Section 7 application for initiating the Corporate Insolvency Resolution Process (CIRP) against a Corporate Debtor....

  6. GST Revenue collection in the month of April 2018 exceeds ₹ 1 Lakh Crore

  7. Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - SGST

  8. TP Adjustment - comparable selection - upper turnover filter - The assessee submits that the turnover of the assessee is only Rs. 124 Crores during the relevant previous...

  9. Sub-section (1) in Section 5 amended to not levy integrated tax on Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption. Section 6A...

  10. Turnover u/s 145A - Determination of turnover declared by the assessee, whether it should be inclusive of excise duty or not. Taxability of income at a higher tax slab...

  11. Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

  12. Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

  13. Jurisdiction of Single Member Bench of the Income Tax Appellate Tribunal - Monetary limit Rs.50 lakhs for hearing Appeal - In the present case, the assessee returned...

  14. ITAT held that surcharge cannot be levied at 37% when assessee's total income is Rs. 3,48,040/-, which is significantly below the Rs. 5 crore threshold for maximum...

  15. The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO...

 

Quick Updates:Latest Updates